{
  "legislationId": "118_S_4017",
  "lastUpdate": "2026-02-10T19:35:30.531Z",
  "history": [
    {
      "timestamp": "2026-02-10T19:35:30.531Z",
      "source_url": "https://www.congress.gov/118/bills/s4017/BILLS-118s4017is.htm",
      "model": "gemini-3-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [S. 4017 Introduced in Senate (IS)] <DOC> 118th CONGRESS 2d Session S. 4017 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 21, 2024 Ms. Warren (for herself, Mr. Sanders, Mr. Whitehouse, Mr. Merkley, Mr. Schatz, Mr. Markey, Ms. Hirono, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Ultra-Millionaire Tax Act of 2024''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SECTION 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(10) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(m) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(10) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2024. (g) Periodic Reports.--Not later than January 1, 2027, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2024 through 2034-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Podatek majątkowy dla najbogatszych: nowe stawki i wzmocnienie Urzędu Skarbowego.\",\n  \"pl_summary\": \"Ustawa wprowadza coroczny podatek od majątku netto dla osób, których aktywa przekraczają 50 milionów dolarów, co ma na celu zwiększenie dochodów federalnych. Zmiany te nie dotyczą zdecydowanej większości obywateli, ale znacząco wpływają na finanse i obowiązki sprawozdawcze najbogatszych Amerykanów. Dodatkowo, ustawa przeznacza 100 miliardów dolarów na wzmocnienie egzekwowania prawa i modernizację systemów Urzędu Skarbowego (IRS).\",\n  \"pl_key_points\": [\n    \"Nowy podatek majątkowy dotyczy wyłącznie osób fizycznych posiadających aktywa netto o wartości przekraczającej 50 milionów dolarów.\",\n    \"Stawka podatku wynosi 2% dla majątku między 50 milionów a 1 miliard dolarów, oraz 3% dla majątku powyżej 1 miliarda dolarów (stawka ta wzrasta do 6%, jeśli zostanie wprowadzony program powszechnej opieki zdrowotnej).\",\n    \"Wprowadzono surowe kary za zaniżanie wartości majątku oraz obowiązek corocznego audytu co najmniej 30% podatników objętych tym podatkiem.\",\n    \"Ustawa autoryzuje 100 miliardów dolarów na finansowanie IRS w latach 2024-2034, w tym 70 miliardów na egzekwowanie prawa podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Wealth Tax on Ultra-Millionaires: New Rates and Enhanced IRS Enforcement.\",\n  \"eng_summary\": \"This bill establishes an annual tax on the net wealth of individuals whose assets exceed $50 million, aiming to generate significant federal revenue. While this tax directly affects only the wealthiest Americans, it includes provisions for potentially funding comprehensive national healthcare and significantly boosts IRS enforcement capabilities. The law authorizes $100 billion for IRS operations over the next decade.\",\n  \"eng_key_points\": [\n    \"A new annual wealth tax applies only to individuals with net assets exceeding $50 million.\",\n    \"Tax rates are 2% for wealth between $50 million and $1 billion, and 3% for wealth above $1 billion (rising to 6% if universal healthcare legislation is enacted).\",\n    \"The law mandates annual audits of at least 30% of taxpayers subject to this wealth tax and introduces severe penalties for undervaluing assets.\",\n    \"The bill authorizes $100 billion in funding for the IRS from 2024 to 2034 to improve enforcement, taxpayer services, and system modernization.\"\n  ],\n  \"de_ai_title\": \"Vermögenssteuer für Ultra-Millionäre: Neue Sätze und verstärkte IRS-Durchsetzung.\",\n  \"de_summary\": \"Das Gesetz führt eine jährliche Steuer auf das Nettovermögen von Personen ein, deren Vermögenswerte 50 Millionen Dollar überschreiten, um die Bundeseinnahmen zu erhöhen. Diese Änderungen betreffen nur die reichsten Bürger, wirken sich jedoch erheblich auf deren Finanzen und Meldepflichten aus. Es werden 100 Milliarden Dollar für die Stärkung der Durchsetzung und Modernisierung der Systeme der Steuerbehörde (IRS) bereitgestellt.\",\n  \"de_key_points\": [\n    \"Die neue Vermögenssteuer gilt ausschließlich für Einzelpersonen mit einem Nettovermögen von über 50 Millionen Dollar.\",\n    \"Der Steuersatz beträgt 2% für Vermögen zwischen 50 Millionen und 1 Milliarde Dollar und 3% für Vermögen über 1 Milliarde Dollar (steigt auf 6%, falls eine allgemeine Krankenversicherung eingeführt wird).\",\n    \"Es werden strenge Strafen für die Unterbewertung von Vermögenswerten eingeführt und eine jährliche Prüfung von mindestens 30% der betroffenen Steuerzahler vorgeschrieben.\",\n    \"Das Gesetz genehmigt 100 Milliarden Dollar für die Finanzierung des IRS von 2024 bis 2034, um die Durchsetzung und den Service zu verbessern.\"\n  ],\n  \"fr_ai_title\": \"Impôt sur la fortune pour les ultra-millionnaires : nouveaux taux et renforcement de l'IRS.\",\n  \"fr_summary\": \"Cette loi instaure un impôt annuel sur la fortune nette pour les individus dont les actifs dépassent 50 millions de dollars, dans le but d'augmenter les recettes fédérales. Bien que cette taxe ne concerne que les Américains les plus riches, elle prévoit un financement potentiel pour les soins de santé universels et renforce considérablement les capacités d'application de l'IRS. 100 milliards de dollars sont autorisés pour le financement de l'IRS sur dix ans.\",\n  \"fr_key_points\": [\n    \"Un nouvel impôt annuel sur la fortune s'applique uniquement aux individus dont les actifs nets dépassent 50 millions de dollars.\",\n    \"Les taux d'imposition sont de 2% pour la fortune entre 50 millions et 1 milliard de dollars, et de 3% au-delà d'un milliard de dollars (passant à 6% si une législation sur les soins de santé universels est adoptée).\",\n    \"La loi exige des audits annuels d'au moins 30% des contribuables soumis à cet impôt et introduit des pénalités sévères pour la sous-évaluation des actifs.\",\n    \"Le projet de loi autorise 100 milliards de dollars de financement pour l'IRS de 2024 à 2034 afin d'améliorer l'application de la loi et la modernisation des systèmes.\"\n  ],\n  \"es_ai_title\": \"Impuesto a la Riqueza para Ultra-Millonarios: Nuevas Tasas y Refuerzo del IRS.\",\n  \"es_summary\": \"La ley establece un impuesto anual sobre el patrimonio neto para las personas cuyos activos superen los 50 millones de dólares, buscando aumentar los ingresos federales. Aunque este impuesto solo afecta a los estadounidenses más ricos, incluye disposiciones para financiar potencialmente la atención médica integral y refuerza significativamente las capacidades de aplicación del IRS. Se autorizan 100 mil millones de dólares para la financiación del IRS durante la próxima década.\",\n  \"es_key_points\": [\n    \"El nuevo impuesto anual sobre el patrimonio se aplica solo a individuos con activos netos superiores a 50 millones de dólares.\",\n    \"Las tasas impositivas son del 2% para el patrimonio entre 50 millones y 1 mil millones de dólares, y del 3% para el patrimonio superior a 1 mil millones de dólares (aumentando al 6% si se promulga la atención médica universal).\",\n    \"La ley exige auditorías anuales de al menos el 30% de los contribuyentes sujetos a este impuesto e introduce sanciones severas por subestimar el valor de los activos.\",\n    \"El proyecto de ley autoriza 100 mil millones de dólares en fondos para el IRS de 2024 a 2034 para mejorar la aplicación de la ley y la modernización de los sistemas.\"\n  ],\n  \"it_ai_title\": \"Tassa sulla Ricchezza per Ultra-Milionari: Nuove Aliquote e Potenziamento dell'IRS.\",\n  \"it_summary\": \"Questa legge introduce una tassa annuale sul patrimonio netto per gli individui con attivi superiori a 50 milioni di dollari, con l'obiettivo di aumentare le entrate federali. Sebbene la tassa riguardi solo i cittadini più ricchi, essa prevede il potenziale finanziamento di programmi sanitari universali e rafforza notevolmente le capacità di applicazione dell'IRS. Sono autorizzati 100 miliardi di dollari per il finanziamento dell'IRS nel prossimo decennio.\",\n  \"it_key_points\": [\n    \"Una nuova tassa annuale sulla ricchezza si applica solo agli individui con patrimonio netto superiore a 50 milioni di dollari.\",\n    \"Le aliquote fiscali sono del 2% per la ricchezza tra 50 milioni e 1 miliardo di dollari e del 3% per la ricchezza superiore a 1 miliardo di dollari (che sale al 6% se viene attuata l'assistenza sanitaria universale).\",\n    \"La legge impone audit annuali su almeno il 30% dei contribuenti soggetti a questa tassa e introduce sanzioni severe per la sottovalutazione degli attivi.\",\n    \"Il disegno di legge autorizza 100 miliardi di dollari di finanziamento per l'IRS dal 2024 al 2034 per migliorare l'applicazione e la modernizzazione dei sistemi.\"\n  ],\n  \"nl_ai_title\": \"Vermogensbelasting voor Ultra-Miljonairs: Nieuwe Tarieven en Verbeterde IRS-Handhaving.\",\n  \"nl_summary\": \"De wet introduceert een jaarlijkse belasting op het nettovermogen voor personen wier activa meer dan 50 miljoen dollar bedragen, met als doel de federale inkomsten te verhogen. Hoewel deze belasting alleen de rijkste Amerikanen treft, bevat deze bepalingen voor de mogelijke financiering van universele gezondheidszorg en versterkt het de handhavingscapaciteit van de IRS aanzienlijk. Er wordt 100 miljard dollar geautoriseerd voor de financiering van de IRS over tien jaar.\",\n  \"nl_key_points\": [\n    \"Een nieuwe jaarlijkse vermogensbelasting is alleen van toepassing op personen met een nettovermogen van meer dan 50 miljoen dollar.\",\n    \"De belastingtarieven zijn 2% voor vermogen tussen 50 miljoen en 1 miljard dollar, en 3% voor vermogen boven 1 miljard dollar (oplopend tot 6% als universele gezondheidszorg wordt ingevoerd).\",\n    \"De wet verplicht jaarlijkse audits van ten minste 30% van de belastingbetalers die onder deze vermogensbelasting vallen en introduceert strenge boetes voor het onderwaarderen van activa.\",\n    \"Het wetsvoorstel autoriseert 100 miljard dollar aan financiering voor de IRS van 2024 tot 2034 ter verbetering van de handhaving en systeemmodernisering.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre a Riqueza para Ultra-Milionários: Novas Taxas e Reforço da Aplicação do IRS.\",\n  \"pt_summary\": \"Esta lei estabelece um imposto anual sobre o patrimônio líquido para indivíduos cujos ativos excedam 50 milhões de dólares, visando aumentar as receitas federais. Embora este imposto afete apenas os americanos mais ricos, ele inclui disposições para o potencial financiamento de cuidados de saúde abrangentes e aumenta significativamente as capacidades de aplicação do IRS. São autorizados 100 mil milhões de dólares para o financiamento do IRS ao longo da próxima década.\",\n  \"pt_key_points\": [\n    \"Um novo imposto anual sobre a riqueza aplica-se apenas a indivíduos com ativos líquidos superiores a 50 milhões de dólares.\",\n    \"As taxas de imposto são de 2% para riqueza entre 50 milhões e 1 bilhão de dólares, e de 3% para riqueza acima de 1 bilhão de dólares (aumentando para 6% se for promulgada legislação de saúde universal).\",\n    \"A lei exige auditorias anuais de pelo menos 30% dos contribuintes sujeitos a este imposto e introduz penalidades severas por subvalorização de ativos.\",\n    \"O projeto de lei autoriza 100 mil milhões de dólares em financiamento para o IRS de 2024 a 2034 para melhorar a aplicação e a modernização dos sistemas.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek majątkowy dla najbogatszych: nowe stawki i wzmocnienie Urzędu Skarbowego\",\n  \"pl_summary\": \"Ustawa wprowadza coroczny podatek od majątku netto dla osób, których aktywa przekraczają 50 milionów dolarów. Zmiany te dotyczą najbogatszych podatników i wpływają na ich finanse oraz obowiązki sprawozdawcze. Dodatkowo, ustawa autoryzuje 100 miliardów dolarów na wzmocnienie egzekwowania prawa, obsługę podatników i modernizację systemów Urzędu Skarbowego (IRS).\",\n  \"pl_key_points\": [\n    \"Nowy podatek majątkowy dotyczy wyłącznie osób fizycznych posiadających aktywa netto o wartości przekraczającej 50 milionów dolarów.\",\n    \"Stawka podatku wynosi 2% dla majątku między 50 milionów a 1 miliard dolarów, oraz 3% dla majątku powyżej 1 miliarda dolarów (stawka ta wzrasta do 6%, jeśli wejdzie w życie określona legislacja dotycząca powszechnej opieki zdrowotnej).\",\n    \"Wprowadzono kary za zaniżanie wartości majątku oraz obowiązek corocznego audytu co najmniej 30% podatników objętych tym podatkiem.\",\n    \"Ustawa autoryzuje 100 miliardów dolarów na finansowanie IRS w latach fiskalnych 2024-2034, w tym 70 miliardów na egzekwowanie prawa podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Wealth Tax on Ultra-Millionaires: New Rates and Enhanced IRS Enforcement\",\n  \"eng_summary\": \"This bill establishes an annual tax on the net wealth of individuals whose assets exceed $50 million. While this tax directly affects the wealthiest taxpayers, it includes provisions regarding potential universal healthcare legislation and boosts IRS enforcement capabilities. The law authorizes $100 billion for IRS operations, taxpayer services, and modernization over the fiscal years 2024 through 2034.\",\n  \"eng_key_points\": [\n    \"A new annual wealth tax applies only to individuals with net assets exceeding $50 million.\",\n    \"Tax rates are 2% for wealth between $50 million and $1 billion, and 3% for wealth above $1 billion (rising to 6% if specific universal healthcare legislation is in effect).\",\n    \"The law mandates annual audits of at least 30% of taxpayers subject to this wealth tax and introduces penalties for substantial wealth tax valuation understatements.\",\n    \"The bill authorizes $100 billion in funding for the IRS for fiscal years 2024 through 2034 to improve enforcement, taxpayer services, and system modernization.\"\n  ],\n  \"de_ai_title\": \"Vermögenssteuer für Ultra-Millionäre: Neue Sätze und verstärkte IRS-Durchsetzung\",\n  \"de_summary\": \"Das Gesetz führt eine jährliche Steuer auf das Nettovermögen von Personen ein, deren Vermögenswerte 50 Millionen Dollar überschreiten. Diese Änderungen betreffen die reichsten Steuerzahler und wirken sich auf deren Finanzen und Meldepflichten aus. Es werden 100 Milliarden Dollar für die Stärkung der Durchsetzung, den Kundenservice und die Modernisierung der Systeme der Steuerbehörde (IRS) autorisiert.\",\n  \"de_key_points\": [\n    \"Die neue Vermögenssteuer gilt ausschließlich für Einzelpersonen mit einem Nettovermögen von über 50 Millionen Dollar.\",\n    \"Der Steuersatz beträgt 2% für Vermögen zwischen 50 Millionen und 1 Milliarde Dollar und 3% für Vermögen über 1 Milliarde Dollar (steigt auf 6%, falls eine spezifische Gesetzgebung zur allgemeinen Gesundheitsversorgung in Kraft ist).\",\n    \"Es werden Strafen für die erhebliche Unterbewertung von Vermögenswerten eingeführt und eine jährliche Prüfung von mindestens 30% der betroffenen Steuerzahler vorgeschrieben.\",\n    \"Das Gesetz autorisiert 100 Milliarden Dollar für die Finanzierung des IRS für die Haushaltsjahre 2024 bis 2034.\"\n  ],\n  \"fr_ai_title\": \"Impôt sur la fortune pour les ultra-millionnaires : nouveaux taux et renforcement de l'IRS\",\n  \"fr_summary\": \"Cette loi instaure un impôt annuel sur la fortune nette pour les individus dont les actifs dépassent 50 millions de dollars. Cette taxe concerne les contribuables les plus riches et prévoit des dispositions liées à une éventuelle législation sur les soins de santé universels. Le projet de loi autorise 100 milliards de dollars pour le financement de l'IRS, les services aux contribuables et la modernisation des systèmes.\",\n  \"fr_key_points\": [\n    \"Un nouvel impôt annuel sur la fortune s'applique uniquement aux individus dont les actifs nets dépassent 50 millions de dollars.\",\n    \"Les taux d'imposition sont de 2% pour la fortune entre 50 millions et 1 milliard de dollars, et de 3% au-delà d'un milliard de dollars (passant à 6% si une législation spécifique sur les soins de santé universels est en vigueur).\",\n    \"La loi exige des audits annuels d'au moins 30% des contribuables soumis à cet impôt et introduit des pénalités pour la sous-évaluation substantielle des actifs.\",\n    \"Le projet de loi autorise 100 milliards de dollars de financement pour l'IRS pour les exercices fiscaux 2024 à 2034.\"\n  ],\n  \"es_ai_title\": \"Impuesto a la Riqueza para Ultra-Millonarios: Nuevas Tasas y Refuerzo del IRS\",\n  \"es_summary\": \"La ley establece un impuesto anual sobre el patrimonio neto para las personas cuyos activos superen los 50 millones de dólares. Este impuesto afecta a los contribuyentes más ricos e incluye disposiciones relacionadas con una posible legislación de atención médica universal. Se autorizan 100 mil millones de dólares para la financiación del IRS, servicios al contribuyente y modernización de sistemas.\",\n  \"es_key_points\": [\n    \"El nuevo impuesto anual sobre el patrimonio se aplica solo a individuos con activos netos superiores a 50 millones de dólares.\",\n    \"Las tasas impositivas son del 2% para el patrimonio entre 50 millones y 1 mil millones de dólares, y del 3% para el patrimonio superior a 1 mil millones de dólares (aumentando al 6% si está en vigor una legislación específica de atención médica universal).\",\n    \"La ley exige auditorías anuales de al menos el 30% de los contribuyentes sujetos a este impuesto e introduce sanciones por subestimaciones sustanciales del valor de los activos.\",\n    \"El proyecto de ley autoriza 100 mil millones de dólares en fondos para el IRS para los años fiscales 2024 a 2034.\"\n  ],\n  \"it_ai_title\": \"Tassa sulla Ricchezza per Ultra-Milionari: Nuove Aliquote e Potenziamento dell'IRS\",\n  \"it_summary\": \"Questa legge introduce una tassa annuale sul patrimonio netto per gli individui con attivi superiori a 50 milioni di dollari. La tassa riguarda i contribuenti più ricchi e include disposizioni relative a un'eventuale legislazione sull'assistenza sanitaria universale. Il disegno di legge autorizza 100 miliardi di dollari per il finanziamento dell'IRS, i servizi ai contribuenti e la modernizzazione dei sistemi.\",\n  \"it_key_points\": [\n    \"Una nuova tassa annuale sulla ricchezza si applica solo agli individui con patrimonio netto superiore a 50 milioni di dollari.\",\n    \"Le aliquote fiscali sono del 2% per la ricchezza tra 50 milioni e 1 miliardo di dollari e del 3% per la ricchezza superiore a 1 miliardo di dollari (che sale al 6% se è in vigore una specifica legislazione sull'assistenza sanitaria universale).\",\n    \"La legge impone audit annuali su almeno il 30% dei contribuenti soggetti a questa tassa e introduce sanzioni per sostanziali sottovalutazioni degli attivi.\",\n    \"Il disegno di legge autorizza 100 miliardi di dollari di finanziamento per l'IRS per gli anni fiscali dal 2024 al 2034.\"\n  ],\n  \"nl_ai_title\": \"Vermogensbelasting voor Ultra-Miljonairs: Nieuwe Tarieven en Verbeterde IRS-Handhaving\",\n  \"nl_summary\": \"De wet introduceert een jaarlijkse belasting op het nettovermogen voor personen wier activa meer dan 50 miljoen dollar bedragen. Deze belasting treft de rijkste belastingbetalers en bevat bepalingen met betrekking tot mogelijke wetgeving voor universele gezondheidszorg. Het wetsvoorstel autoriseert 100 miljard dollar voor de financiering van de IRS, diensten voor belastingbetalers en systeemmodernisering.\",\n  \"nl_key_points\": [\n    \"Een nieuwe jaarlijkse vermogensbelasting is alleen van toepassing op personen met een nettovermogen van meer dan 50 miljoen dollar.\",\n    \"De belastingtarieven zijn 2% voor vermogen tussen 50 miljoen en 1 miljard dollar, en 3% voor vermogen boven 1 miljard dollar (oplopend tot 6% als specifieke wetgeving voor universele gezondheidszorg van kracht is).\",\n    \"De wet verplicht jaarlijkse audits van ten minste 30% van de belastingbetalers die onder deze vermogensbelasting vallen en introduceert boetes voor aanzienlijke onderwaardering van activa.\",\n    \"Het wetsvoorstel autoriseert 100 miljard dollar aan financiering voor de IRS voor de fiscale jaren 2024 tot en met 2034.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre a Riqueza para Ultra-Milionários: Novas Taxas e Reforço da Aplicação do IRS\",\n  \"pt_summary\": \"Esta lei estabelece um imposto anual sobre o patrimônio líquido para indivíduos cujos ativos excedam 50 milhões de dólares. Este imposto afeta os contribuintes mais ricos e inclui disposições relativas a uma potencial legislação de saúde universal. O projeto de lei autoriza 100 mil milhões de dólares para o financiamento do IRS, serviços aos contribuintes e modernização de sistemas.\",\n  \"pt_key_points\": [\n    \"Um novo imposto anual sobre a riqueza aplica-se apenas a indivíduos com ativos líquidos superiores a 50 milhões de dólares.\",\n    \"As taxas de imposto são de 2% para riqueza entre 50 milhões e 1 bilhão de dólares, e de 3% para riqueza acima de 1 bilhão de dólares (aumentando para 6% se estiver em vigor legislação específica de saúde universal).\",\n    \"A lei exige auditorias anuais de pelo menos 30% dos contribuintes sujeitos a este imposto e introduz penalidades por subvalorização substancial de ativos.\",\n    \"O projeto de lei autoriza 100 mil milhões de dólares em financiamento para o IRS para os anos fiscais de 2024 a 2034.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-30T22:06:04.215Z",
      "source_url": "https://www.congress.gov/118/bills/s4017/BILLS-118s4017is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S4017 IS: Ultra-Millionaire Tax Act of 2024 U.S. Senate 2024-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4017IN THE SENATE OF THE UNITED STATESMarch 21, 2024Ms. Warren (for herself, Mr. Sanders, Mr. Whitehouse, Mr. Merkley, Mr. Schatz, Mr. Markey, Ms. Hirono, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.1.Short titleThis Act may be cited as the Ultra-Millionaire Tax Act of 2024.2.Imposition of wealth tax(a)In generalThe Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle:B–1Wealth taxChapter 18—Determination of wealth tax 18Determination of wealth taxSec. 2901. Imposition of tax. Sec. 2902. Net value of taxable assets. Sec. 2903. Special rules. Sec. 2904. Information reporting. Sec. 2905. Enforcement. 2901.Imposition of tax(a)In generalIn the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year.(b)Computation of tax(1)In generalThe tax imposed by this section shall be equal to the sum of—(A)0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold,(B)2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus(C)the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold.(2)Zero bracket threshold; top bracket thresholdFor purposes of this section—(A)Zero bracket thresholdThe zero bracket threshold is $50,000,000.(B)Top bracket thresholdThe top bracket threshold is $1,000,000,000.(c)Applicable percentage(1)In generalFor purposes of this section, the applicable percentage is—(A)except as provided in subparagraph (B), 3 percent, and(B)in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent.(2)Legislation describedLegislation meets the requirements of this paragraph if such legislation—(A)establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and(B)prohibits private entities from providing duplicate benefits.(d)Treatment of married individualsFor purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer.(e)Treatment of nongrantor multibeneficiary trusts(1)In generalAny trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. (2)Computation of tax(A)In generalIn applying this chapter to a nongrantor multibeneficiary trust—(i)the zero bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and(ii)the top bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust.(B)Unused 0 percent bracket amountFor purposes of this paragraph, the term unused 0 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year, plus(bb)any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive.(C)Unused 2 percent bracket amountFor purposes of this paragraph, the term unused 2 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the top bracket threshold reduced by the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus(bb)any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. (D)Assignment of amountsThe assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0.(3)Nongrantor multibeneficiary trustFor purposes of this chapter—(A)In generalThe term nongrantor multibeneficiary trust means any trust or portion of a trust—(i)with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, (ii)no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and(iii)which has more than one beneficiary (determined as of the last day of the calendar year). (B)ExceptionSuch term shall not include—(i)any trust described in section 401(a) and exempt from tax under section 501(a), (ii)any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B),(iii)any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or(iv)any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)).(C)BeneficiaryThe term beneficiary shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust.2902.Net value of taxable assets(a)In generalFor purposes of this subtitle, the term net value of all taxable assets means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. (b)Exclusion for certain assetsProperty of the taxpayer shall not be taken into account under subsection (a) if such property—(1)has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property),(2)is tangible personal property, and(3)is not property—(A)which is used in a trade or business of the taxpayer,(B)in connection with which a deduction is allowable under section 212, or (C)which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018–08).(c)Rules for determining property of the taxpayerFor purposes of this subtitle—(1)Property included in estateAny property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer.(2)Inclusion of certain giftsAny property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. (3)Attribution of property held by trusts(A)Grantor trustsIf an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust.(B)Nongrantor trusts(i)In generalIn the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust.(ii)Other trusts(I)In generalIn the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust.(II)Trusts to which this subclause appliesA trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year).(C)Right of recovery(i)In generalIf any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as—(I)the value of such property, bears to(II)the net value of taxable assets of the taxpayer. (ii)Recoverable amountFor purposes of clause (i), the recoverable amount with respect to any trust is the excess of—(I)the tax imposed under this chapter for the calendar year on the individual, over(II)the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual.(iii)Treatment where no recoveryIn any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due.(4)Treatment of assets held by certain split-interest trusts(A)Remainder interests in charitable remainder annuity trusts and charitable remainder unitrustsIn the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))—(i)the present value of any remainder interest shall not be taken into account under subsection (a), and(ii)the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests.(B)Charitable lead annuity trusts and charitable lead unitrustsIn the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust—(i)the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and(ii)notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. (d)Establishment of valuation rulesNot later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods—(1)may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, (2)may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and(3)may address the use of valuation discounts.2903.Special rules(a)Deceased individuals(1)In generalIn the case of any individual who dies during a calendar year and who is not married on the date of such individual's death—(A)section 2901(a) shall be applied by substituting the date of the individual's death for the last day of the calendar year, and(B)the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as—(i)the number of days in the calendar year after the date of the individual's death, bears to(ii)365.(2)Coordination with estate taxFor purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death.(b)Application to non-ResidentsIn the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11).(c)Application to covered expatriatesIn the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied—(1)as if the calendar year ended on the day before the expatriation, and(2)as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent.2904.Information reporting(a)In generalNot later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter.(b)Method of reportingThe Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)).(c)Responsibility for reportingThe Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. 2905.EnforcementThe Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter..(b)No deduction from income taxesSection 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph:(7)Taxes imposed by chapter 18..(c)Extension of time for payment of tax(1)In generalSection 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(3)Wealth tax(A)In generalIn the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof.(B)Taxpayers describedA taxpayer is described in this subparagraph if such the Secretary determines—(i)the taxpayer has severe liquidity constraints, or (ii)immediate payment would cause undue hardship on an ongoing enterprise..(2)RulesNot later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1).(d)Application of accuracy related penalties(1)In generalSection 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(10)Any substantial wealth tax valuation understatement..(2)Substantial wealth tax understatementSection 6662 of such Code is amended by adding at the end the following new subsection:(m)Application to substantial wealth tax valuation understatement(1)Substantial wealth tax valuation understatement defined(A)In generalFor purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B–1 is 65 percent or less of the amount determined to be the correct amount of such valuation.(B)LimitationNo penalty shall be imposed by reason of subsection (b)(10) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000.(2)Increased penalty(A)In generalIn the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied—(i)in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting 50 percent for 20 percent, and(ii)in any other case, by substituting 30 percent for 20 percent.(B)Gross wealth tax valuation misstatementFor purposes of subparagraph (A), the term gross wealth tax valuation misstatement means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting 40 percent for 65 percent..(e)Clerical amendmentThe table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item:Subtitle B–1—Wealth tax.(f)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2024.(g)Periodic reportsNot later than January 1, 2027, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax.3.Strengthening disclosure requirements(a)Regulatory authorityThe Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b)FATCA enforcement planThe Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements.4.Internal Revenue Service funding(a)In generalSubchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:7813.Authorization of appropriationsThere are authorized to be appropriated to the Secretary for the period of fiscal years 2024 through 2034—(1)for enforcement of this title, $70,000,000,000,(2)for taxpayer services, $10,000,000,000, and(3)for business system modernization, $20,000,000,000..(b)Clerical amendmentThe table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 7813. Authorization of appropriations..\n\nSUMMARY TO EVALUATE:\nTitle: Wealth Tax on Ultra-Millionaires: New Rates and Enhanced IRS Enforcement.\nSummary: This bill establishes an annual tax on the net wealth of individuals whose assets exceed $50 million, aiming to generate significant federal revenue. While this tax directly affects only the wealthiest Americans, it includes provisions for potentially funding comprehensive national healthcare and significantly boosts IRS enforcement capabilities. The law authorizes $100 billion for IRS operations over the next decade.\nKey Points: A new annual wealth tax applies only to individuals with net assets exceeding $50 million., Tax rates are 2% for wealth between $50 million and $1 billion, and 3% for wealth above $1 billion (rising to 6% if universal healthcare legislation is enacted)., The law mandates annual audits of at least 30% of taxpayers subject to this wealth tax and introduces severe penalties for undervaluing assets., The bill authorizes $100 billion in funding for the IRS from 2024 to 2034 to improve enforcement, taxpayer services, and system modernization.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-30T15:34:05.373Z",
      "source_url": "https://www.congress.gov/118/bills/s4017/BILLS-118s4017is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S4017 IS: Ultra-Millionaire Tax Act of 2024 U.S. Senate 2024-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4017IN THE SENATE OF THE UNITED STATESMarch 21, 2024Ms. Warren (for herself, Mr. Sanders, Mr. Whitehouse, Mr. Merkley, Mr. Schatz, Mr. Markey, Ms. Hirono, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.1.Short titleThis Act may be cited as the Ultra-Millionaire Tax Act of 2024.2.Imposition of wealth tax(a)In generalThe Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle:B–1Wealth taxChapter 18—Determination of wealth tax 18Determination of wealth taxSec. 2901. Imposition of tax. Sec. 2902. Net value of taxable assets. Sec. 2903. Special rules. Sec. 2904. Information reporting. Sec. 2905. Enforcement. 2901.Imposition of tax(a)In generalIn the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year.(b)Computation of tax(1)In generalThe tax imposed by this section shall be equal to the sum of—(A)0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold,(B)2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus(C)the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold.(2)Zero bracket threshold; top bracket thresholdFor purposes of this section—(A)Zero bracket thresholdThe zero bracket threshold is $50,000,000.(B)Top bracket thresholdThe top bracket threshold is $1,000,000,000.(c)Applicable percentage(1)In generalFor purposes of this section, the applicable percentage is—(A)except as provided in subparagraph (B), 3 percent, and(B)in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent.(2)Legislation describedLegislation meets the requirements of this paragraph if such legislation—(A)establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and(B)prohibits private entities from providing duplicate benefits.(d)Treatment of married individualsFor purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer.(e)Treatment of nongrantor multibeneficiary trusts(1)In generalAny trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. (2)Computation of tax(A)In generalIn applying this chapter to a nongrantor multibeneficiary trust—(i)the zero bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and(ii)the top bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust.(B)Unused 0 percent bracket amountFor purposes of this paragraph, the term unused 0 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year, plus(bb)any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive.(C)Unused 2 percent bracket amountFor purposes of this paragraph, the term unused 2 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the top bracket threshold reduced by the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus(bb)any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. (D)Assignment of amountsThe assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0.(3)Nongrantor multibeneficiary trustFor purposes of this chapter—(A)In generalThe term nongrantor multibeneficiary trust means any trust or portion of a trust—(i)with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, (ii)no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and(iii)which has more than one beneficiary (determined as of the last day of the calendar year). (B)ExceptionSuch term shall not include—(i)any trust described in section 401(a) and exempt from tax under section 501(a), (ii)any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B),(iii)any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or(iv)any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)).(C)BeneficiaryThe term beneficiary shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust.2902.Net value of taxable assets(a)In generalFor purposes of this subtitle, the term net value of all taxable assets means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. (b)Exclusion for certain assetsProperty of the taxpayer shall not be taken into account under subsection (a) if such property—(1)has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property),(2)is tangible personal property, and(3)is not property—(A)which is used in a trade or business of the taxpayer,(B)in connection with which a deduction is allowable under section 212, or (C)which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018–08).(c)Rules for determining property of the taxpayerFor purposes of this subtitle—(1)Property included in estateAny property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer.(2)Inclusion of certain giftsAny property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. (3)Attribution of property held by trusts(A)Grantor trustsIf an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust.(B)Nongrantor trusts(i)In generalIn the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust.(ii)Other trusts(I)In generalIn the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust.(II)Trusts to which this subclause appliesA trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year).(C)Right of recovery(i)In generalIf any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as—(I)the value of such property, bears to(II)the net value of taxable assets of the taxpayer. (ii)Recoverable amountFor purposes of clause (i), the recoverable amount with respect to any trust is the excess of—(I)the tax imposed under this chapter for the calendar year on the individual, over(II)the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual.(iii)Treatment where no recoveryIn any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due.(4)Treatment of assets held by certain split-interest trusts(A)Remainder interests in charitable remainder annuity trusts and charitable remainder unitrustsIn the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))—(i)the present value of any remainder interest shall not be taken into account under subsection (a), and(ii)the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests.(B)Charitable lead annuity trusts and charitable lead unitrustsIn the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust—(i)the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and(ii)notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. (d)Establishment of valuation rulesNot later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods—(1)may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, (2)may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and(3)may address the use of valuation discounts.2903.Special rules(a)Deceased individuals(1)In generalIn the case of any individual who dies during a calendar year and who is not married on the date of such individual's death—(A)section 2901(a) shall be applied by substituting the date of the individual's death for the last day of the calendar year, and(B)the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as—(i)the number of days in the calendar year after the date of the individual's death, bears to(ii)365.(2)Coordination with estate taxFor purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death.(b)Application to non-ResidentsIn the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11).(c)Application to covered expatriatesIn the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied—(1)as if the calendar year ended on the day before the expatriation, and(2)as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent.2904.Information reporting(a)In generalNot later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter.(b)Method of reportingThe Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)).(c)Responsibility for reportingThe Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. 2905.EnforcementThe Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter..(b)No deduction from income taxesSection 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph:(7)Taxes imposed by chapter 18..(c)Extension of time for payment of tax(1)In generalSection 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(3)Wealth tax(A)In generalIn the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof.(B)Taxpayers describedA taxpayer is described in this subparagraph if such the Secretary determines—(i)the taxpayer has severe liquidity constraints, or (ii)immediate payment would cause undue hardship on an ongoing enterprise..(2)RulesNot later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1).(d)Application of accuracy related penalties(1)In generalSection 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(10)Any substantial wealth tax valuation understatement..(2)Substantial wealth tax understatementSection 6662 of such Code is amended by adding at the end the following new subsection:(m)Application to substantial wealth tax valuation understatement(1)Substantial wealth tax valuation understatement defined(A)In generalFor purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B–1 is 65 percent or less of the amount determined to be the correct amount of such valuation.(B)LimitationNo penalty shall be imposed by reason of subsection (b)(10) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000.(2)Increased penalty(A)In generalIn the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied—(i)in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting 50 percent for 20 percent, and(ii)in any other case, by substituting 30 percent for 20 percent.(B)Gross wealth tax valuation misstatementFor purposes of subparagraph (A), the term gross wealth tax valuation misstatement means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting 40 percent for 65 percent..(e)Clerical amendmentThe table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item:Subtitle B–1—Wealth tax.(f)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2024.(g)Periodic reportsNot later than January 1, 2027, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax.3.Strengthening disclosure requirements(a)Regulatory authorityThe Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b)FATCA enforcement planThe Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements.4.Internal Revenue Service funding(a)In generalSubchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:7813.Authorization of appropriationsThere are authorized to be appropriated to the Secretary for the period of fiscal years 2024 through 2034—(1)for enforcement of this title, $70,000,000,000,(2)for taxpayer services, $10,000,000,000, and(3)for business system modernization, $20,000,000,000..(b)Clerical amendmentThe table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 7813. Authorization of appropriations..\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek majątkowy dla najbogatszych: nowe stawki i wzmocnienie Urzędu Skarbowego.\",\n  \"pl_summary\": \"Ustawa wprowadza coroczny podatek od majątku netto dla osób, których aktywa przekraczają 50 milionów dolarów, co ma na celu zwiększenie dochodów federalnych. Zmiany te nie dotyczą zdecydowanej większości obywateli, ale znacząco wpływają na finanse i obowiązki sprawozdawcze najbogatszych Amerykanów. Dodatkowo, ustawa przeznacza 100 miliardów dolarów na wzmocnienie egzekwowania prawa i modernizację systemów Urzędu Skarbowego (IRS).\",\n  \"pl_key_points\": [\n    \"Nowy podatek majątkowy dotyczy wyłącznie osób fizycznych posiadających aktywa netto o wartości przekraczającej 50 milionów dolarów.\",\n    \"Stawka podatku wynosi 2% dla majątku między 50 milionów a 1 miliard dolarów, oraz 3% dla majątku powyżej 1 miliarda dolarów (stawka ta wzrasta do 6%, jeśli zostanie wprowadzony program powszechnej opieki zdrowotnej).\",\n    \"Wprowadzono surowe kary za zaniżanie wartości majątku oraz obowiązek corocznego audytu co najmniej 30% podatników objętych tym podatkiem.\",\n    \"Ustawa autoryzuje 100 miliardów dolarów na finansowanie IRS w latach 2024-2034, w tym 70 miliardów na egzekwowanie prawa podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Wealth Tax on Ultra-Millionaires: New Rates and Enhanced IRS Enforcement.\",\n  \"eng_summary\": \"This bill establishes an annual tax on the net wealth of individuals whose assets exceed $50 million, aiming to generate significant federal revenue. While this tax directly affects only the wealthiest Americans, it includes provisions for potentially funding comprehensive national healthcare and significantly boosts IRS enforcement capabilities. The law authorizes $100 billion for IRS operations over the next decade.\",\n  \"eng_key_points\": [\n    \"A new annual wealth tax applies only to individuals with net assets exceeding $50 million.\",\n    \"Tax rates are 2% for wealth between $50 million and $1 billion, and 3% for wealth above $1 billion (rising to 6% if universal healthcare legislation is enacted).\",\n    \"The law mandates annual audits of at least 30% of taxpayers subject to this wealth tax and introduces severe penalties for undervaluing assets.\",\n    \"The bill authorizes $100 billion in funding for the IRS from 2024 to 2034 to improve enforcement, taxpayer services, and system modernization.\"\n  ],\n  \"de_ai_title\": \"Vermögenssteuer für Ultra-Millionäre: Neue Sätze und verstärkte IRS-Durchsetzung.\",\n  \"de_summary\": \"Das Gesetz führt eine jährliche Steuer auf das Nettovermögen von Personen ein, deren Vermögenswerte 50 Millionen Dollar überschreiten, um die Bundeseinnahmen zu erhöhen. Diese Änderungen betreffen nur die reichsten Bürger, wirken sich jedoch erheblich auf deren Finanzen und Meldepflichten aus. Es werden 100 Milliarden Dollar für die Stärkung der Durchsetzung und Modernisierung der Systeme der Steuerbehörde (IRS) bereitgestellt.\",\n  \"de_key_points\": [\n    \"Die neue Vermögenssteuer gilt ausschließlich für Einzelpersonen mit einem Nettovermögen von über 50 Millionen Dollar.\",\n    \"Der Steuersatz beträgt 2% für Vermögen zwischen 50 Millionen und 1 Milliarde Dollar und 3% für Vermögen über 1 Milliarde Dollar (steigt auf 6%, falls eine allgemeine Krankenversicherung eingeführt wird).\",\n    \"Es werden strenge Strafen für die Unterbewertung von Vermögenswerten eingeführt und eine jährliche Prüfung von mindestens 30% der betroffenen Steuerzahler vorgeschrieben.\",\n    \"Das Gesetz genehmigt 100 Milliarden Dollar für die Finanzierung des IRS von 2024 bis 2034, um die Durchsetzung und den Service zu verbessern.\"\n  ],\n  \"fr_ai_title\": \"Impôt sur la fortune pour les ultra-millionnaires : nouveaux taux et renforcement de l'IRS.\",\n  \"fr_summary\": \"Cette loi instaure un impôt annuel sur la fortune nette pour les individus dont les actifs dépassent 50 millions de dollars, dans le but d'augmenter les recettes fédérales. Bien que cette taxe ne concerne que les Américains les plus riches, elle prévoit un financement potentiel pour les soins de santé universels et renforce considérablement les capacités d'application de l'IRS. 100 milliards de dollars sont autorisés pour le financement de l'IRS sur dix ans.\",\n  \"fr_key_points\": [\n    \"Un nouvel impôt annuel sur la fortune s'applique uniquement aux individus dont les actifs nets dépassent 50 millions de dollars.\",\n    \"Les taux d'imposition sont de 2% pour la fortune entre 50 millions et 1 milliard de dollars, et de 3% au-delà d'un milliard de dollars (passant à 6% si une législation sur les soins de santé universels est adoptée).\",\n    \"La loi exige des audits annuels d'au moins 30% des contribuables soumis à cet impôt et introduit des pénalités sévères pour la sous-évaluation des actifs.\",\n    \"Le projet de loi autorise 100 milliards de dollars de financement pour l'IRS de 2024 à 2034 afin d'améliorer l'application de la loi et la modernisation des systèmes.\"\n  ],\n  \"es_ai_title\": \"Impuesto a la Riqueza para Ultra-Millonarios: Nuevas Tasas y Refuerzo del IRS.\",\n  \"es_summary\": \"La ley establece un impuesto anual sobre el patrimonio neto para las personas cuyos activos superen los 50 millones de dólares, buscando aumentar los ingresos federales. Aunque este impuesto solo afecta a los estadounidenses más ricos, incluye disposiciones para financiar potencialmente la atención médica integral y refuerza significativamente las capacidades de aplicación del IRS. Se autorizan 100 mil millones de dólares para la financiación del IRS durante la próxima década.\",\n  \"es_key_points\": [\n    \"El nuevo impuesto anual sobre el patrimonio se aplica solo a individuos con activos netos superiores a 50 millones de dólares.\",\n    \"Las tasas impositivas son del 2% para el patrimonio entre 50 millones y 1 mil millones de dólares, y del 3% para el patrimonio superior a 1 mil millones de dólares (aumentando al 6% si se promulga la atención médica universal).\",\n    \"La ley exige auditorías anuales de al menos el 30% de los contribuyentes sujetos a este impuesto e introduce sanciones severas por subestimar el valor de los activos.\",\n    \"El proyecto de ley autoriza 100 mil millones de dólares en fondos para el IRS de 2024 a 2034 para mejorar la aplicación de la ley y la modernización de los sistemas.\"\n  ],\n  \"it_ai_title\": \"Tassa sulla Ricchezza per Ultra-Milionari: Nuove Aliquote e Potenziamento dell'IRS.\",\n  \"it_summary\": \"Questa legge introduce una tassa annuale sul patrimonio netto per gli individui con attivi superiori a 50 milioni di dollari, con l'obiettivo di aumentare le entrate federali. Sebbene la tassa riguardi solo i cittadini più ricchi, essa prevede il potenziale finanziamento di programmi sanitari universali e rafforza notevolmente le capacità di applicazione dell'IRS. Sono autorizzati 100 miliardi di dollari per il finanziamento dell'IRS nel prossimo decennio.\",\n  \"it_key_points\": [\n    \"Una nuova tassa annuale sulla ricchezza si applica solo agli individui con patrimonio netto superiore a 50 milioni di dollari.\",\n    \"Le aliquote fiscali sono del 2% per la ricchezza tra 50 milioni e 1 miliardo di dollari e del 3% per la ricchezza superiore a 1 miliardo di dollari (che sale al 6% se viene attuata l'assistenza sanitaria universale).\",\n    \"La legge impone audit annuali su almeno il 30% dei contribuenti soggetti a questa tassa e introduce sanzioni severe per la sottovalutazione degli attivi.\",\n    \"Il disegno di legge autorizza 100 miliardi di dollari di finanziamento per l'IRS dal 2024 al 2034 per migliorare l'applicazione e la modernizzazione dei sistemi.\"\n  ],\n  \"nl_ai_title\": \"Vermogensbelasting voor Ultra-Miljonairs: Nieuwe Tarieven en Verbeterde IRS-Handhaving.\",\n  \"nl_summary\": \"De wet introduceert een jaarlijkse belasting op het nettovermogen voor personen wier activa meer dan 50 miljoen dollar bedragen, met als doel de federale inkomsten te verhogen. Hoewel deze belasting alleen de rijkste Amerikanen treft, bevat deze bepalingen voor de mogelijke financiering van universele gezondheidszorg en versterkt het de handhavingscapaciteit van de IRS aanzienlijk. Er wordt 100 miljard dollar geautoriseerd voor de financiering van de IRS over tien jaar.\",\n  \"nl_key_points\": [\n    \"Een nieuwe jaarlijkse vermogensbelasting is alleen van toepassing op personen met een nettovermogen van meer dan 50 miljoen dollar.\",\n    \"De belastingtarieven zijn 2% voor vermogen tussen 50 miljoen en 1 miljard dollar, en 3% voor vermogen boven 1 miljard dollar (oplopend tot 6% als universele gezondheidszorg wordt ingevoerd).\",\n    \"De wet verplicht jaarlijkse audits van ten minste 30% van de belastingbetalers die onder deze vermogensbelasting vallen en introduceert strenge boetes voor het onderwaarderen van activa.\",\n    \"Het wetsvoorstel autoriseert 100 miljard dollar aan financiering voor de IRS van 2024 tot 2034 ter verbetering van de handhaving en systeemmodernisering.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre a Riqueza para Ultra-Milionários: Novas Taxas e Reforço da Aplicação do IRS.\",\n  \"pt_summary\": \"Esta lei estabelece um imposto anual sobre o patrimônio líquido para indivíduos cujos ativos excedam 50 milhões de dólares, visando aumentar as receitas federais. Embora este imposto afete apenas os americanos mais ricos, ele inclui disposições para o potencial financiamento de cuidados de saúde abrangentes e aumenta significativamente as capacidades de aplicação do IRS. São autorizados 100 mil milhões de dólares para o financiamento do IRS ao longo da próxima década.\",\n  \"pt_key_points\": [\n    \"Um novo imposto anual sobre a riqueza aplica-se apenas a indivíduos com ativos líquidos superiores a 50 milhões de dólares.\",\n    \"As taxas de imposto são de 2% para riqueza entre 50 milhões e 1 bilhão de dólares, e de 3% para riqueza acima de 1 bilhão de dólares (aumentando para 6% se for promulgada legislação de saúde universal).\",\n    \"A lei exige auditorias anuais de pelo menos 30% dos contribuintes sujeitos a este imposto e introduz penalidades severas por subvalorização de ativos.\",\n    \"O projeto de lei autoriza 100 mil milhões de dólares em financiamento para o IRS de 2024 a 2034 para melhorar a aplicação e a modernização dos sistemas.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-26T18:11:14.117Z",
      "source_url": "https://www.congress.gov/118/bills/s4017/BILLS-118s4017is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S4017 IS: Ultra-Millionaire Tax Act of 2024 U.S. Senate 2024-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4017IN THE SENATE OF THE UNITED STATESMarch 21, 2024Ms. Warren (for herself, Mr. Sanders, Mr. Whitehouse, Mr. Merkley, Mr. Schatz, Mr. Markey, Ms. Hirono, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.1.Short titleThis Act may be cited as the Ultra-Millionaire Tax Act of 2024.2.Imposition of wealth tax(a)In generalThe Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle:B–1Wealth taxChapter 18—Determination of wealth tax 18Determination of wealth taxSec. 2901. Imposition of tax. Sec. 2902. Net value of taxable assets. Sec. 2903. Special rules. Sec. 2904. Information reporting. Sec. 2905. Enforcement. 2901.Imposition of tax(a)In generalIn the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year.(b)Computation of tax(1)In generalThe tax imposed by this section shall be equal to the sum of—(A)0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold,(B)2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus(C)the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold.(2)Zero bracket threshold; top bracket thresholdFor purposes of this section—(A)Zero bracket thresholdThe zero bracket threshold is $50,000,000.(B)Top bracket thresholdThe top bracket threshold is $1,000,000,000.(c)Applicable percentage(1)In generalFor purposes of this section, the applicable percentage is—(A)except as provided in subparagraph (B), 3 percent, and(B)in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent.(2)Legislation describedLegislation meets the requirements of this paragraph if such legislation—(A)establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and(B)prohibits private entities from providing duplicate benefits.(d)Treatment of married individualsFor purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer.(e)Treatment of nongrantor multibeneficiary trusts(1)In generalAny trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. (2)Computation of tax(A)In generalIn applying this chapter to a nongrantor multibeneficiary trust—(i)the zero bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and(ii)the top bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust.(B)Unused 0 percent bracket amountFor purposes of this paragraph, the term unused 0 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year, plus(bb)any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive.(C)Unused 2 percent bracket amountFor purposes of this paragraph, the term unused 2 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the top bracket threshold reduced by the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus(bb)any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. (D)Assignment of amountsThe assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0.(3)Nongrantor multibeneficiary trustFor purposes of this chapter—(A)In generalThe term nongrantor multibeneficiary trust means any trust or portion of a trust—(i)with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, (ii)no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and(iii)which has more than one beneficiary (determined as of the last day of the calendar year). (B)ExceptionSuch term shall not include—(i)any trust described in section 401(a) and exempt from tax under section 501(a), (ii)any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B),(iii)any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or(iv)any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)).(C)BeneficiaryThe term beneficiary shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust.2902.Net value of taxable assets(a)In generalFor purposes of this subtitle, the term net value of all taxable assets means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. (b)Exclusion for certain assetsProperty of the taxpayer shall not be taken into account under subsection (a) if such property—(1)has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property),(2)is tangible personal property, and(3)is not property—(A)which is used in a trade or business of the taxpayer,(B)in connection with which a deduction is allowable under section 212, or (C)which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018–08).(c)Rules for determining property of the taxpayerFor purposes of this subtitle—(1)Property included in estateAny property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer.(2)Inclusion of certain giftsAny property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. (3)Attribution of property held by trusts(A)Grantor trustsIf an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust.(B)Nongrantor trusts(i)In generalIn the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust.(ii)Other trusts(I)In generalIn the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust.(II)Trusts to which this subclause appliesA trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year).(C)Right of recovery(i)In generalIf any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as—(I)the value of such property, bears to(II)the net value of taxable assets of the taxpayer. (ii)Recoverable amountFor purposes of clause (i), the recoverable amount with respect to any trust is the excess of—(I)the tax imposed under this chapter for the calendar year on the individual, over(II)the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual.(iii)Treatment where no recoveryIn any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due.(4)Treatment of assets held by certain split-interest trusts(A)Remainder interests in charitable remainder annuity trusts and charitable remainder unitrustsIn the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))—(i)the present value of any remainder interest shall not be taken into account under subsection (a), and(ii)the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests.(B)Charitable lead annuity trusts and charitable lead unitrustsIn the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust—(i)the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and(ii)notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. (d)Establishment of valuation rulesNot later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods—(1)may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, (2)may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and(3)may address the use of valuation discounts.2903.Special rules(a)Deceased individuals(1)In generalIn the case of any individual who dies during a calendar year and who is not married on the date of such individual's death—(A)section 2901(a) shall be applied by substituting the date of the individual's death for the last day of the calendar year, and(B)the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as—(i)the number of days in the calendar year after the date of the individual's death, bears to(ii)365.(2)Coordination with estate taxFor purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death.(b)Application to non-ResidentsIn the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11).(c)Application to covered expatriatesIn the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied—(1)as if the calendar year ended on the day before the expatriation, and(2)as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent.2904.Information reporting(a)In generalNot later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter.(b)Method of reportingThe Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)).(c)Responsibility for reportingThe Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. 2905.EnforcementThe Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter..(b)No deduction from income taxesSection 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph:(7)Taxes imposed by chapter 18..(c)Extension of time for payment of tax(1)In generalSection 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(3)Wealth tax(A)In generalIn the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof.(B)Taxpayers describedA taxpayer is described in this subparagraph if such the Secretary determines—(i)the taxpayer has severe liquidity constraints, or (ii)immediate payment would cause undue hardship on an ongoing enterprise..(2)RulesNot later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1).(d)Application of accuracy related penalties(1)In generalSection 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(10)Any substantial wealth tax valuation understatement..(2)Substantial wealth tax understatementSection 6662 of such Code is amended by adding at the end the following new subsection:(m)Application to substantial wealth tax valuation understatement(1)Substantial wealth tax valuation understatement defined(A)In generalFor purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B–1 is 65 percent or less of the amount determined to be the correct amount of such valuation.(B)LimitationNo penalty shall be imposed by reason of subsection (b)(10) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000.(2)Increased penalty(A)In generalIn the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied—(i)in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting 50 percent for 20 percent, and(ii)in any other case, by substituting 30 percent for 20 percent.(B)Gross wealth tax valuation misstatementFor purposes of subparagraph (A), the term gross wealth tax valuation misstatement means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting 40 percent for 65 percent..(e)Clerical amendmentThe table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item:Subtitle B–1—Wealth tax.(f)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2024.(g)Periodic reportsNot later than January 1, 2027, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax.3.Strengthening disclosure requirements(a)Regulatory authorityThe Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b)FATCA enforcement planThe Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements.4.Internal Revenue Service funding(a)In generalSubchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:7813.Authorization of appropriationsThere are authorized to be appropriated to the Secretary for the period of fiscal years 2024 through 2034—(1)for enforcement of this title, $70,000,000,000,(2)for taxpayer services, $10,000,000,000, and(3)for business system modernization, $20,000,000,000..(b)Clerical amendmentThe table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 7813. Authorization of appropriations..\n\nSUMMARY TO EVALUATE:\nTitle: Ultra-Millionaire Tax Act: New Wealth Tax on Net Assets Over $50 Million\nSummary: This Act introduces a new tax on the net value of assets for individuals whose wealth exceeds $50 million. This change exclusively targets the wealthiest citizens, aiming to increase government revenue, potentially funding social programs like comprehensive health insurance. For the vast majority of citizens whose assets fall below this threshold, the Act introduces no new tax obligations or changes to their personal finances.\nKey Points: Imposition of a new Wealth Tax on individuals with a net value of taxable assets exceeding $50 million., Tax rates are 2% for wealth between $50 million and $1 billion, and 3% (or 6% if comprehensive health insurance legislation is enacted) for wealth above $1 billion., Strengthened enforcement: Mandatory annual audit of at least 30% of taxpayers subject to this tax and increased penalties for substantial wealth tax valuation understatement., Asset valuation rules: The Secretary of the Treasury must establish new valuation methods, including for non-publicly traded assets, potentially using retrospective and prospective formulaic approaches., Significant funding authorized for the IRS ($100 billion over 2024-2034) for enforcement, taxpayer services, and business system modernization.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-23T03:32:15.307Z",
      "source_url": "https://www.congress.gov/118/bills/s4017/BILLS-118s4017is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S4017 IS: Ultra-Millionaire Tax Act of 2024 U.S. Senate 2024-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4017IN THE SENATE OF THE UNITED STATESMarch 21, 2024Ms. Warren (for herself, Mr. Sanders, Mr. Whitehouse, Mr. Merkley, Mr. Schatz, Mr. Markey, Ms. Hirono, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.1.Short titleThis Act may be cited as the Ultra-Millionaire Tax Act of 2024.2.Imposition of wealth tax(a)In generalThe Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle:B–1Wealth taxChapter 18—Determination of wealth tax 18Determination of wealth taxSec. 2901. Imposition of tax. Sec. 2902. Net value of taxable assets. Sec. 2903. Special rules. Sec. 2904. Information reporting. Sec. 2905. Enforcement. 2901.Imposition of tax(a)In generalIn the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year.(b)Computation of tax(1)In generalThe tax imposed by this section shall be equal to the sum of—(A)0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold,(B)2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus(C)the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold.(2)Zero bracket threshold; top bracket thresholdFor purposes of this section—(A)Zero bracket thresholdThe zero bracket threshold is $50,000,000.(B)Top bracket thresholdThe top bracket threshold is $1,000,000,000.(c)Applicable percentage(1)In generalFor purposes of this section, the applicable percentage is—(A)except as provided in subparagraph (B), 3 percent, and(B)in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent.(2)Legislation describedLegislation meets the requirements of this paragraph if such legislation—(A)establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and(B)prohibits private entities from providing duplicate benefits.(d)Treatment of married individualsFor purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer.(e)Treatment of nongrantor multibeneficiary trusts(1)In generalAny trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. (2)Computation of tax(A)In generalIn applying this chapter to a nongrantor multibeneficiary trust—(i)the zero bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and(ii)the top bracket threshold shall be equal to the sum of—(I)$0, plus(II)the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust.(B)Unused 0 percent bracket amountFor purposes of this paragraph, the term unused 0 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year, plus(bb)any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive.(C)Unused 2 percent bracket amountFor purposes of this paragraph, the term unused 2 percent bracket amount means, with respect to any beneficiary for any calendar year, the lesser of—(i)the excess (if any) of—(I)the top bracket threshold reduced by the zero bracket threshold, over(II)the sum of—(aa)the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus(bb)any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or(ii)the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. (D)Assignment of amountsThe assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0.(3)Nongrantor multibeneficiary trustFor purposes of this chapter—(A)In generalThe term nongrantor multibeneficiary trust means any trust or portion of a trust—(i)with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, (ii)no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and(iii)which has more than one beneficiary (determined as of the last day of the calendar year). (B)ExceptionSuch term shall not include—(i)any trust described in section 401(a) and exempt from tax under section 501(a), (ii)any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B),(iii)any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or(iv)any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)).(C)BeneficiaryThe term beneficiary shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust.2902.Net value of taxable assets(a)In generalFor purposes of this subtitle, the term net value of all taxable assets means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. (b)Exclusion for certain assetsProperty of the taxpayer shall not be taken into account under subsection (a) if such property—(1)has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property),(2)is tangible personal property, and(3)is not property—(A)which is used in a trade or business of the taxpayer,(B)in connection with which a deduction is allowable under section 212, or (C)which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018–08).(c)Rules for determining property of the taxpayerFor purposes of this subtitle—(1)Property included in estateAny property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer.(2)Inclusion of certain giftsAny property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. (3)Attribution of property held by trusts(A)Grantor trustsIf an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust.(B)Nongrantor trusts(i)In generalIn the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust.(ii)Other trusts(I)In generalIn the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust.(II)Trusts to which this subclause appliesA trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year).(C)Right of recovery(i)In generalIf any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as—(I)the value of such property, bears to(II)the net value of taxable assets of the taxpayer. (ii)Recoverable amountFor purposes of clause (i), the recoverable amount with respect to any trust is the excess of—(I)the tax imposed under this chapter for the calendar year on the individual, over(II)the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual.(iii)Treatment where no recoveryIn any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due.(4)Treatment of assets held by certain split-interest trusts(A)Remainder interests in charitable remainder annuity trusts and charitable remainder unitrustsIn the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))—(i)the present value of any remainder interest shall not be taken into account under subsection (a), and(ii)the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests.(B)Charitable lead annuity trusts and charitable lead unitrustsIn the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust—(i)the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and(ii)notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. (d)Establishment of valuation rulesNot later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods—(1)may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, (2)may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and(3)may address the use of valuation discounts.2903.Special rules(a)Deceased individuals(1)In generalIn the case of any individual who dies during a calendar year and who is not married on the date of such individual's death—(A)section 2901(a) shall be applied by substituting the date of the individual's death for the last day of the calendar year, and(B)the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as—(i)the number of days in the calendar year after the date of the individual's death, bears to(ii)365.(2)Coordination with estate taxFor purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death.(b)Application to non-ResidentsIn the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11).(c)Application to covered expatriatesIn the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied—(1)as if the calendar year ended on the day before the expatriation, and(2)as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent.2904.Information reporting(a)In generalNot later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter.(b)Method of reportingThe Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)).(c)Responsibility for reportingThe Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. 2905.EnforcementThe Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter..(b)No deduction from income taxesSection 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph:(7)Taxes imposed by chapter 18..(c)Extension of time for payment of tax(1)In generalSection 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(3)Wealth tax(A)In generalIn the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof.(B)Taxpayers describedA taxpayer is described in this subparagraph if such the Secretary determines—(i)the taxpayer has severe liquidity constraints, or (ii)immediate payment would cause undue hardship on an ongoing enterprise..(2)RulesNot later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1).(d)Application of accuracy related penalties(1)In generalSection 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(10)Any substantial wealth tax valuation understatement..(2)Substantial wealth tax understatementSection 6662 of such Code is amended by adding at the end the following new subsection:(m)Application to substantial wealth tax valuation understatement(1)Substantial wealth tax valuation understatement defined(A)In generalFor purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B–1 is 65 percent or less of the amount determined to be the correct amount of such valuation.(B)LimitationNo penalty shall be imposed by reason of subsection (b)(10) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000.(2)Increased penalty(A)In generalIn the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied—(i)in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting 50 percent for 20 percent, and(ii)in any other case, by substituting 30 percent for 20 percent.(B)Gross wealth tax valuation misstatementFor purposes of subparagraph (A), the term gross wealth tax valuation misstatement means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting 40 percent for 65 percent..(e)Clerical amendmentThe table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item:Subtitle B–1—Wealth tax.(f)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2024.(g)Periodic reportsNot later than January 1, 2027, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax.3.Strengthening disclosure requirements(a)Regulatory authorityThe Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b)FATCA enforcement planThe Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements.4.Internal Revenue Service funding(a)In generalSubchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:7813.Authorization of appropriationsThere are authorized to be appropriated to the Secretary for the period of fiscal years 2024 through 2034—(1)for enforcement of this title, $70,000,000,000,(2)for taxpayer services, $10,000,000,000, and(3)for business system modernization, $20,000,000,000..(b)Clerical amendmentThe table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 7813. Authorization of appropriations..\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek od majątku dla najbogatszych: nowe progi i zasady wyceny aktywów\",\n  \"pl_summary\": \"Ustawa wprowadza nowy podatek od wartości netto aktywów dla osób fizycznych, których majątek przekracza 50 milionów dolarów. Zmiana ta dotyczy wyłącznie najbogatszych obywateli i ma na celu zwiększenie wpływów budżetowych, potencjalnie finansując programy społeczne, takie jak powszechna opieka zdrowotna. Dla zdecydowanej większości obywateli, których majątek jest poniżej tego progu, ustawa nie wprowadza żadnych nowych obowiązków podatkowych ani zmian w ich finansach osobistych.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie nowego podatku od majątku (Wealth Tax) dla osób, których wartość netto aktywów przekracza 50 milionów dolarów.\",\n    \"Stawka podatku wynosi 2% dla majątku między 50 milionów a 1 miliard dolarów, oraz 3% (lub 6%, jeśli uchwalone zostanie powszechne ubezpieczenie zdrowotne) dla majątku powyżej 1 miliarda dolarów.\",\n    \"Wzmocnienie egzekwowania prawa: obowiązkowy audyt co najmniej 30% podatników objętych tym podatkiem oraz zwiększone kary za zaniżenie wartości majątku.\",\n    \"Zasady wyceny aktywów: Sekretarz Skarbu ma ustalić nowe metody wyceny, w tym dla aktywów niepublicznych, z możliwością stosowania formuł retrospektywnych i prospektywnych.\",\n    \"Przewidziano znaczne finansowanie dla IRS (100 miliardów dolarów w latach 2024-2034) na egzekwowanie prawa, usługi dla podatników i modernizację systemów.\"\n  ],\n  \"eng_ai_title\": \"Ultra-Millionaire Tax Act: New Wealth Tax on Net Assets Over $50 Million\",\n  \"eng_summary\": \"This Act introduces a new tax on the net value of assets for individuals whose wealth exceeds $50 million. This change exclusively targets the wealthiest citizens, aiming to increase government revenue, potentially funding social programs like comprehensive health insurance. For the vast majority of citizens whose assets fall below this threshold, the Act introduces no new tax obligations or changes to their personal finances.\",\n  \"eng_key_points\": [\n    \"Imposition of a new Wealth Tax on individuals with a net value of taxable assets exceeding $50 million.\",\n    \"Tax rates are 2% for wealth between $50 million and $1 billion, and 3% (or 6% if comprehensive health insurance legislation is enacted) for wealth above $1 billion.\",\n    \"Strengthened enforcement: Mandatory annual audit of at least 30% of taxpayers subject to this tax and increased penalties for substantial wealth tax valuation understatement.\",\n    \"Asset valuation rules: The Secretary of the Treasury must establish new valuation methods, including for non-publicly traded assets, potentially using retrospective and prospective formulaic approaches.\",\n    \"Significant funding authorized for the IRS ($100 billion over 2024-2034) for enforcement, taxpayer services, and business system modernization.\"\n  ],\n  \"de_ai_title\": \"Ultra-Millionärssteuergesetz: Neue Vermögenssteuer auf Nettovermögen über 50 Millionen Dollar\",\n  \"de_summary\": \"Das Gesetz führt eine neue Steuer auf den Nettowert von Vermögenswerten für Personen ein, deren Vermögen 50 Millionen Dollar übersteigt. Diese Änderung betrifft ausschließlich die reichsten Bürger und zielt darauf ab, die Staatseinnahmen zu erhöhen, möglicherweise zur Finanzierung von Sozialprogrammen wie einer umfassenden Krankenversicherung. Für die überwiegende Mehrheit der Bürger, deren Vermögen unter dieser Schwelle liegt, bringt das Gesetz keine neuen steuerlichen Pflichten oder Änderungen ihrer persönlichen Finanzen mit sich.\",\n  \"de_key_points\": [\n    \"Einführung einer neuen Vermögenssteuer (Wealth Tax) für Personen mit einem Nettovermögen von steuerpflichtigen Vermögenswerten über 50 Millionen Dollar.\",\n    \"Die Steuersätze betragen 2% für Vermögen zwischen 50 Millionen und 1 Milliarde Dollar und 3% (oder 6%, falls eine umfassende Krankenversicherung eingeführt wird) für Vermögen über 1 Milliarde Dollar.\",\n    \"Verstärkte Durchsetzung: Jährliche Prüfung von mindestens 30% der Steuerpflichtigen, die dieser Steuer unterliegen, und erhöhte Strafen für erhebliche Unterschätzung des Vermögenswerts.\",\n    \"Regeln zur Vermögensbewertung: Der Finanzminister muss neue Bewertungsmethoden festlegen, auch für nicht öffentlich gehandelte Vermögenswerte, möglicherweise unter Verwendung retrospektiver und prospektiver Formelansätze.\",\n    \"Erhebliche Finanzierung für den IRS (100 Milliarden Dollar von 2024 bis 2034) für Durchsetzung, Dienstleistungen für Steuerzahler und Modernisierung der Geschäftssysteme genehmigt.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'impôt des ultra-millionnaires: nouvelle taxe sur les actifs nets de plus de 50 millions de dollars\",\n  \"fr_summary\": \"Cette loi introduit un nouvel impôt sur la valeur nette des actifs pour les particuliers dont la richesse dépasse 50 millions de dollars. Ce changement cible exclusivement les citoyens les plus riches et vise à augmenter les recettes publiques, potentiellement pour financer des programmes sociaux comme une assurance maladie universelle. Pour la grande majorité des citoyens dont les actifs sont inférieurs à ce seuil, la loi n'introduit aucune nouvelle obligation fiscale ni modification de leurs finances personnelles.\",\n  \"fr_key_points\": [\n    \"Mise en place d'un nouvel impôt sur la fortune (Wealth Tax) pour les individus dont la valeur nette des actifs imposables dépasse 50 millions de dollars.\",\n    \"Les taux d'imposition sont de 2% pour la fortune entre 50 millions et 1 milliard de dollars, et de 3% (ou 6% si une législation d'assurance maladie universelle est en vigueur) pour la fortune dépassant 1 milliard de dollars.\",\n    \"Renforcement de l'application: Audit annuel obligatoire d'au moins 30% des contribuables soumis à cette taxe et pénalités accrues pour sous-évaluation substantielle de la valeur des actifs.\",\n    \"Règles d'évaluation des actifs: Le Secrétaire au Trésor doit établir de nouvelles méthodes d'évaluation, y compris pour les actifs non cotés en bourse, potentiellement en utilisant des approches rétrospectives et prospectives.\",\n    \"Financement important autorisé pour l'IRS (100 milliards de dollars sur 2024-2034) pour l'application, les services aux contribuables et la modernisation des systèmes.\"\n  ],\n  \"es_ai_title\": \"Ley de Impuesto a Ultra-Millonarios: Nuevo impuesto a la riqueza sobre activos netos superiores a $50 millones\",\n  \"es_summary\": \"Esta Ley introduce un nuevo impuesto sobre el valor neto de los activos para las personas cuya riqueza supere los 50 millones de dólares. Este cambio se dirige exclusivamente a los ciudadanos más ricos y tiene como objetivo aumentar los ingresos del gobierno, potencialmente financiando programas sociales como un seguro de salud integral. Para la gran mayoría de los ciudadanos cuyos activos están por debajo de este umbral, la ley no introduce nuevas obligaciones fiscales ni cambios en sus finanzas personales.\",\n  \"es_key_points\": [\n    \"Imposición de un nuevo Impuesto a la Riqueza (Wealth Tax) a individuos con un valor neto de activos imponibles superior a 50 millones de dólares.\",\n    \"Las tasas impositivas son del 2% para la riqueza entre 50 millones y 1 mil millones de dólares, y del 3% (o 6% si se promulga una legislación de seguro de salud integral) para la riqueza superior a 1 mil millones de dólares.\",\n    \"Aplicación reforzada: Auditoría anual obligatoria de al menos el 30% de los contribuyentes sujetos a este impuesto y aumento de las multas por subestimación sustancial del valor de la riqueza.\",\n    \"Reglas de valoración de activos: El Secretario del Tesoro debe establecer nuevos métodos de valoración, incluso para activos no cotizados en bolsa, potencialmente utilizando enfoques formulados retrospectivos y prospectivos.\",\n    \"Financiación significativa autorizada para el IRS (100 mil millones de dólares durante 2024-2034) para la aplicación, servicios al contribuyente y modernización de sistemas.\"\n  ],\n  \"it_ai_title\": \"Legge sull'Imposta agli Ultra-Milionari: Nuova tassa sulla ricchezza netta oltre 50 milioni di dollari\",\n  \"it_summary\": \"Questa legge introduce una nuova imposta sul valore netto degli asset per gli individui la cui ricchezza supera i 50 milioni di dollari. Questo cambiamento si rivolge esclusivamente ai cittadini più ricchi e mira ad aumentare le entrate pubbliche, potenzialmente finanziando programmi sociali come l'assistenza sanitaria universale. Per la stragrande maggioranza dei cittadini i cui asset sono al di sotto di questa soglia, la legge non introduce nuovi obblighi fiscali o modifiche alle loro finanze personali.\",\n  \"it_key_points\": [\n    \"Introduzione di una nuova Imposta sulla Ricchezza (Wealth Tax) per gli individui con un valore netto di asset tassabili superiore a 50 milioni di dollari.\",\n    \"Le aliquote fiscali sono del 2% per la ricchezza tra 50 milioni e 1 miliardo di dollari, e del 3% (o 6% se viene emanata una legislazione sanitaria completa) per la ricchezza superiore a 1 miliardo di dollari.\",\n    \"Rafforzamento dell'applicazione: Audit annuale obbligatorio di almeno il 30% dei contribuenti soggetti a questa imposta e sanzioni aumentate per la sottovalutazione sostanziale del valore della ricchezza.\",\n    \"Regole di valutazione degli asset: Il Segretario del Tesoro deve stabilire nuovi metodi di valutazione, anche per gli asset non quotati in borsa, potenzialmente utilizzando approcci formulati retrospettivi e prospettici.\",\n    \"Finanziamento significativo autorizzato per l'IRS (100 miliardi di dollari nel periodo 2024-2034) per l'applicazione, i servizi ai contribuenti e la modernizzazione dei sistemi.\"\n  ],\n  \"nl_ai_title\": \"Ultra-Miljonairsbelastingwet: Nieuwe vermogensbelasting op netto activa boven $50 miljoen\",\n  \"nl_summary\": \"Deze wet introduceert een nieuwe belasting op de nettowaarde van activa voor personen wier vermogen meer dan 50 miljoen dollar bedraagt. Deze wijziging richt zich uitsluitend op de rijkste burgers en heeft tot doel de overheidsinkomsten te verhogen, mogelijk ter financiering van sociale programma's zoals een alomvattende ziektekostenverzekering. Voor de overgrote meerderheid van de burgers wier activa onder deze drempel vallen, introduceert de wet geen nieuwe belastingverplichtingen of veranderingen in hun persoonlijke financiën.\",\n  \"nl_key_points\": [\n    \"Invoering van een nieuwe Vermogensbelasting (Wealth Tax) voor personen met een nettowaarde van belastbare activa van meer dan 50 miljoen dollar.\",\n    \"De belastingtarieven zijn 2% voor vermogen tussen $50 miljoen en $1 miljard, en 3% (of 6% als er wetgeving voor een alomvattende ziektekostenverzekering van kracht is) voor vermogen boven $1 miljard.\",\n    \"Versterkte handhaving: Verplichte jaarlijkse audit van ten minste 30% van de belastingbetalers die onder deze belasting vallen en verhoogde boetes voor aanzienlijke onderwaardering van het vermogen.\",\n    \"Regels voor activawaardering: De minister van Financiën moet nieuwe waarderingsmethoden vaststellen, ook voor niet-beursgenoteerde activa, mogelijk met behulp van retrospectieve en prospectieve formulebenaderingen.\",\n    \"Aanzienlijke financiering geautoriseerd voor de IRS (100 miljard dollar over 2024-2034) voor handhaving, belastingbetalersdiensten en modernisering van bedrijfssystemen.\"\n  ],\n  \"pt_ai_title\": \"Lei do Imposto Ultra-Milionário: Novo imposto sobre a riqueza líquida acima de 50 milhões de dólares\",\n  \"pt_summary\": \"Esta Lei introduz um novo imposto sobre o valor líquido dos ativos para indivíduos cuja riqueza exceda 50 milhões de dólares. Esta alteração visa exclusivamente os cidadãos mais ricos e tem como objetivo aumentar as receitas governamentais, potencialmente financiando programas sociais como um seguro de saúde abrangente. Para a grande maioria dos cidadãos cujos ativos estão abaixo deste limiar, a Lei não introduz novas obrigações fiscais ou alterações nas suas finanças pessoais.\",\n  \"pt_key_points\": [\n    \"Imposição de um novo Imposto sobre a Riqueza (Wealth Tax) para indivíduos com um valor líquido de ativos tributáveis superior a 50 milhões de dólares.\",\n    \"As taxas de imposto são de 2% para a riqueza entre 50 milhões e 1 bilhão de dólares, e de 3% (ou 6% se for promulgada legislação de seguro de saúde abrangente) para a riqueza acima de 1 bilhão de dólares.\",\n    \"Aplicação reforçada: Auditoria anual obrigatória de pelo menos 30% dos contribuintes sujeitos a este imposto e penalidades aumentadas por subavaliação substancial do valor da riqueza.\",\n    \"Regras de avaliação de ativos: O Secretário do Tesouro deve estabelecer novos métodos de avaliação, incluindo para ativos não negociados publicamente, potencialmente utilizando abordagens formuladas retrospetivas e prospetivas.\",\n    \"Financiamento significativo autorizado para o IRS (100 mil milhões de dólares durante 2024-2034) para aplicação, serviços ao contribuinte e modernização de sistemas.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    }
  ]
}